GST Rate for Courier Services and Goods Transport

SAC Codes for Courier Services

The SAC Code for postal and courier services are as follows:

SAC Code 996811 – Postal services, including post office counter services, mailbox rental services.
SAC Code 996812 – Courier services
SAC Code 996813 – Local delivery services
SAC Code 996819 – Other Delivery Services

GST Rate for Courier Services

Courier services classified under SAC Code 996812 will be taxable at 18% GST. In addition to the above types of courier services, some services provided by a Courier business can also fall under Goods Transport. We look at the SAC Code and GST rate for Goods Transport below.

SAC Codes for Packaging Service

The SAC code for packaging services are as follows:

SAC Code 998540 – Packaging services of goods for others
SAC Code 998541 – Parcel packing and gift wrapping
SAC Code 998542 – Coin and currency packing services
SAC Code 998549 – Other packaging services n.e.c

18% of GST is applicable to packaging services.

Goods Transport Services

Goods Transport Services are divided into the following headings under the SAC:

Goods Transport by Land

SAC Code 996511 – Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc. by refrigerator vehicles, trucks, trailers, man or animal-drawn vehicles or any other vehicles.
SAC Code 996512 – Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc
SAC Code 996513 – Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline
SAC Code 996519 – Other land transport services for goods

Goods Transport by Water Transport

SAC Code 996521 – Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc
SAC Code 996522 – Inland water transport services of goods by refrigerator vessels, tankers and other vessels.

Goods Transport by Air Transport

SAC Code 996531 – Air transport services of letters & parcels and other goods
SAC Code 996532 – Space transport services of freight